Sinopia Corporation Reported Trading Investments at Fair Value of $49,000

Sinopia Corporation reported trading investments at fair value of $49,000 on December 31,2016.There is a decrease of $3,800 in the fair value of the trading investments by the end of the year 2017.Which of the following is the correct journal entry?

A) $$\begin{array} { | l | r | r | } \hline \text { Trading Investments } & 3,800 & \\\hline \text { Unrealized Holding Loss-Trading } & & 3,800 \\\hline\end{array}$$
B) $$\begin{array} { | l | r | r | } \hline \text { Unrealized Holding Loss-Trading } & 3,800 & \\\hline \text { Trading Investments } & & 3,800 \\\hline\end{array}$$
C) $$\begin{array} { | c | r | r | } \hline \text { Unrealized Holding Loss-Trading } & 3,800 & \\\hline \text { Fair Value Adjustment-Trading } & & 3,800 \\\hline\end{array}$$
D) $$\begin{array} { | c | r | r | } \hline \text { Fair Value Adjustment-Trading } & 3,800 & \\\hline \text { Unrealized Holding Loss-Trading } & & 3,800 \\\hline\end{array}$$